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目前,企业避税是我国税收理论与实务界关注的焦点问题之一。笔者认为合理避税作为纳税人的一项权利,在我国已逐步被越来越多的企业管理者和财会人员所接受和运用。本文主要从如何利用纳税筹划合理的避税进行探讨。
At present, corporate tax avoidance is one of the focus issues in China’s tax theory and practice circles. I believe that a reasonable tax avoidance as a taxpayer’s right in our country has been gradually more and more business managers and accounting staff to accept and use. This article mainly discusses how to use tax planning to avoid tax evasion.